1. Snapps, Inc. uses a process cost system with a weighted-average method. What amount will always be the same as the number of units to be accounted for in a department?

	a.	Units in the beginning inventory plus the units started or transferred into the department.
	b.	Ending inventory plus the units started or transferred into the department.
	c.	Number of units started or transferred into the department.
	d.	Number of equivalent units for conversion costs.